Elderly migration decisions will become an increasing important issue for state and local governments as the baby boom retires. Some states have begun to actively recruit the elderly using fiscal tools, such as tax breaks, as part of their economic development strategy. While the moving decisions of the elderly may have profound impacts on the ability of local governments to raise revenue and provide services, there has been relatively little research on whether state and local governments influence elderly migration decisions. Most of the elderly migration literature has concentrated on evaluating the impact of amenity factors, such as climate, physical amenities, and availability of health services, on migration decisions. The objective of this project is to shed light on what state and local fiscal factors the elderly consider in their migration decisions during retirement. Drawing from the migration literature, we will examine the determinants of elderly migration using the Census county-to-county migration files for migration from 1985 to 1990. This project extends the literature in three ways: 1) a much broader range of fiscal and non- fiscal factors potentially affecting migration will be considered; 2) migration decisions will be analyzed at a more disaggregated level using county level data; and 3) a discrete-choice methodology will be developed to fit locational choice decisions.